Opinion
4655-24
07-18-2024
WILLIAM W. LA DUKE, DECEASED & DIANNE T. DISKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of petitioners' Response to Order to Show Cause, filed July 16, 2024, it is
ORDERED that, on or before August 12, 2024, petitioners shall file a supplement to their above-described response and therein discuss the possible application in this case of Texas Estates Code sec. 453.003 and Estate of Berry v. Commissioner, 41 T.C. 702 (1964) which, in appropriate circumstances, permit a surviving spouse to commence or continue a case on behalf of a deceased spouse. Petitioners shall attach to their supplement the death certificate for William W. La Duke, as well as all documents on which they may rely to establish the applicability of the just-described statutory provision and case to the circumstances in this case.